top of page

DONATE

Fondazione Marta Czok is a non-profit organization, recognized by the Single National Register of the Third Sector (RUNTS). For this reason, donations from individuals and institutions are essential to be able to carry out our projects.


Are you a private donor and would like to discuss supporting our activities? Contact us here.


Are you a company? You can sponsor our initiatives either through services in kind or with a financial contribution. Contact us here.

 

You can make a donation via a bank transfer to the following details:

Fondazione Marta Czok

Codice fiscale e Partita IVA 90084570572 

IBAN IT59Z0306939100100000007375

Sede Legale: Via Carlo Rosselli 19, Castel Gandolfo 00073 Rome, Italy

BENEFITS

Donations from Italy made to the Foundation that are used to carry out the statutory activities, for the sole purpose of pursuing civic, solidarity and socially useful purposes, are deductible or deductible from income taxes, in different ways depending on the donor and the receiving entity.

Deduction relates to tax: it is proceeded by subtracting a portion of the amount paid as a donation from the income tax to be paid.

Detraction relation income: it is proceeded by subtracting the amount paid directly from the taxable income of the payer.

playtime-cm30x40+30x30-acrilicosutelaVENDUTO_edited_edited.jpg

Find out more on the benefits for Donors in Italy. International Donors may refer to the advice given in their respective Countries of residence, regarding the possible benefits for donations. DONATIONS FROM ITALY DONATIONS MADE BY INDIVIDUALS With regard to donations made by individuals, there is the possibility of deduction from income or deduction from tax, but in different ways and under different conditions: 1.In the event that the individual donor opts for the deduction from the tax of the donation made to the Foundation, this deduction will amount to 30% of the amount of the donation itself. The donation in question may be in cash or in kind. For cash donations, the donation must be tracked. However, there is a limit: the tax cannot be reduced by more than 30,000 euros per year. (Art. 83, paragraph 1, Legislative Decree no. 117 of 03/07/2017, the so-called "Third Sector Code"). 2.If, on the other hand, the individual donor opts for the deductibility of the donation – in cash or in kind – the deductible amount of the donation will be a maximum of 10% of the total income, whatever its amount. If the deduction is higher than the total declared income, the excess can be calculated in the following tax periods, but no later than the fourth, up to its amount (Art. 83, paragraph 2, Legislative Decree 03/07/2017, no. 117, so-called "Third Sector Code"). DONATIONS MADE BY COMPANIES On the other hand, for charitable donations made by entities and companies, there is only the possibility of deduction from taxable income, within the same limit of 10% of the total income provided for individuals. Also for companies, if the deduction is higher than the total declared income, the excess can be calculated in subsequent tax periods, but no later than the fourth, up to its amount (Art. 83, paragraph 2, Legislative Decree 03/07/2017, no. 117, so-called "Third Sector Code"). IN-KIND DONATIONS In the case of donations in kind, the amount is defined on the basis of the normal value of the donated asset. If the value of the transfer in kind exceeds 30,000 euros and in the event that it is not possible to define its value with objective criteria, the donor must have a sworn appraisal attesting to its value no later than 90 days before the transfer of the asset itself. ACCOUNTING The Foundation, as required by law, analytically reports all donations received, certifying their use according to institutional purposes.

bottom of page